Musannaf Ibn Abi Shayba 13:165

Ibn ‘Uyaynah narrated to us, from al-Zuhri, from ‘Urwah, from ‘Abd al-Rahman ibn ‘Abd al-Qari, who said: ‘Umar said: "What is the matter with men who gift their children gifts, then when one of their children dies, he says: 'My wealth is in my hand,' and when he (the father) dies, he says: 'I had gifted it to my child'? There is no gift except a gift that the child possesses, excluding the father."